碳排放权价值评估与运用——以粤电力为例

Evaluation and Application of Carbon Emission Allowance Value——A Case Study of Guangdong Electric Power Development Co.Ltd

在国家实施“碳中和”与“碳达峰”战略目标的背景下,碳资产的不断涌现也为资产评估带来了新的机遇和挑战。本文以广东电力发展股份有限公司为例,利用Putty-Clay Vintage评估模型计算了该公司的碳排放权价值,对评估方法的适应性进行了综合分析。研究发现:第一,碳排放权具有商品属性;第二,企业碳排放权价值的评估可利用PCV模型计算结果估算获得。

Under the background of the national implementation of the strategic goals of“carbon neutrality”and“Carbon Peaking”,the continuous emergence of carbon assets has also brought new opportunities and challenges to asset valuation.The adaptability of the evaluation method is comprehensively analyzed by taking Guangdong Electric Power Development Co.Ltd.as an example and using the Putty-Clay Vintage evaluation model to calculate the company’s carbon emission value.The study finds that:first,carbon emission allowances have commodity attributes;second,the assessment of the value of corporate carbon emission allowances can be estimated using the calculation results of PCV models.